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NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Mobiquity Technologies, Inc. (“Mobiquity,” “we,” “our,” or the “Company”) is an artificial intelligence (“AI”) software and customer acquisition technology company focused on helping enterprises identify, acquire, engage, and retain customers through autonomous, data-driven decisioning and execution. The Company develops and operates proprietary software platforms that combine customer intelligence, AI-powered decisioning, and automated campaign execution into a unified operating system designed to improve customer acquisition performance. The Company's core platform, GrowthOS™, is an AI-powered customer acquisition operating system designed to continuously transform data into intelligence, intelligence into decisions, and decisions into measurable business outcomes. GrowthOS integrates proprietary technologies that enable organizations to automate significant portions of the customer acquisition lifecycle while continuously improving performance through ongoing data collection and machine learning. GrowthOS consists of three integrated technology components: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="text-align: justify; width: 3%">·</td> <td style="text-align: justify; width: 94%">GeoIntel™ serves as the intelligence layer, transforming consumer, behavioral, geographic, transactional, and contextual data into actionable insights, predictive audience models, and customer intelligence.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">CMOne™ serves as the AI decision engine, utilizing artificial intelligence and machine learning to determine customer targeting, messaging, timing, channel selection, and campaign optimization across the customer journey.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">ATOS™ (Advertising Technology Operating System) serves as the activation and execution layer, automating campaign deployment, media buying, customer engagement, measurement, and optimization across digital advertising and customer acquisition channels.</td></tr> </table> Together, these technologies create a closed-loop operating environment in which customer interactions continuously generate new data signals that enhance future intelligence, improve AI decision-making, and optimize campaign execution. Management believes this continuous learning architecture enables the platform to improve customer acquisition efficiency and effectiveness over time. In addition to its software platform, the Company provides AI-enabled customer acquisition services, data intelligence, analytics, media execution, audience development, campaign management, attribution, and marketing optimization solutions to enterprise clients across multiple industries. The Company generates revenue through a combination of software subscriptions, platform licensing, managed services, customer acquisition programs, data intelligence and analytics services, media execution, implementation services, and strategic technology partnerships. As the GrowthOS platform expands, management expects recurring software and platform revenues to represent an increasing percentage of total revenue. The Company continues to invest in artificial intelligence, machine learning, customer intelligence, automation technologies, and strategic partnerships designed to expand the capabilities of GrowthOS and support long-term recurring revenue growth. Going Concern Since inception, the Company has generated recurring losses as well as negative operating cash flows in its annual consolidated financial statements. As of June 30, 2026, the Company had an accumulated deficit of approximately $240,874,000. Management expects to continue to incur additional substantial losses in the foreseeable future. The Company has historically funded its operations primarily through equity or debt financings. Total unrestricted cash and cash equivalents on hand as of June 30, 2026 was $123,340. Management has concluded that substantial doubt exists regarding the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management plans include additional debt and equity financings, expense reductions, and expansion of revenue-generating operations; however, no assurance can be provided that such plans will be successful. The Company's unaudited condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business.

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NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements (U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of June 30, 2026, and the results of operations and cash flows for the periods presented. The results of operations for the three months and six months ended June 30, 2026, are not necessarily indicative of the operating results for the full fiscal year or any future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, filed with the SEC on April 8, 2026. Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts of the Company and its wholly owned subsidiaries, Mobiquity Networks, Inc. And Advangelists, LLC. All intercompany transactions and balances have been eliminated in consolidation. Fair Value of Financial Instruments The Company follows ASC 820, Fair Value Measurement, for financial assets and liabilities that are measured and reported at fair value. The carrying amounts of accounts payable, accrued expenses, and amounts due to related party approximate fair value because of the nature of these instruments and their relatively short-term settlement characteristics. Goodwill The Company’s goodwill represents the excess of the consideration transferred for the acquisition of Advangelists LLC in December 2018 over the fair value of the underlying identifiable net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. In the event that management determines that the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter in which the determination is made. The Company performs its annual impairment tests of goodwill as of December 31st of each year, or more frequently if certain indicators are present. Goodwill is required to be tested for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results. Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of June 30, 2026, and December 31, 2025. No impairment of goodwill was recognized by the Company during the six months ended June 30, 2026 and 2025. Capitalized Software Development Costs In accordance with ASC 350-40, Internal Use Software, the Company capitalizes certain internal-use software development costs associated with creating and enhancing internally developed software related to its platforms. Software development activities generally consist of three stages (i) the research and planning stage, (ii) the application and development stage, and (iii) the post-implementation stage. Costs incurred in the research and planning stage and in the post-implementation stage of software development, or other maintenance and development expenses that do not meet the qualification for capitalization, are expensed as incurred. Costs incurred in the application and development stage, including significant enhancements and upgrades, are capitalized. These costs include personnel and related employee benefits expenses for employees or consultants directly associated with and who devote time to software projects and external direct costs of materials obtained in developing the software. These software developments and acquired technology are amortized on a straight-line basis over the estimated useful life of five years upon the initial release of the software or additional features. The Company reviews the software development costs for impairment when circumstances indicate their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, the Company recognizes an impairment loss for the excess of carrying value over the fair value in its consolidated statements of operations. Derivative Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, Distinguishing Liabilities from Equity (ASC 480), and FASB ASC Topic No. 815, Derivatives and Hedging (ASC 815). Terms of financial instruments are reviewed to determine whether or not they contain embedded derivative instruments that are required to be accounted for separately from the host contract under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting period, with any increase or decrease in the fair value being recorded in results of operations. The Company generally incorporates a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk. Debt Issuance Costs and Debt Discounts Debt discounts, debt issuance costs paid to lenders or third parties, and other original issue discounts on debt, are recorded as debt discounts or debt issuance costs and amortized to interest expense in the consolidated statements of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion reported net with related principal outstanding on the consolidated balance sheet. For the three months ended June 30, 2026 and 2025, the Company recognized approximately $371,000 and $181,000, respectively, in interest expense associated with the amortization of debt discounts on its outstanding debt. For the six months ended June 30, 2026, and 2025, the Company recorded approximately $867,000 and $321,000, respectively, in interest expense associated with the amortization of debt discounts on its outstanding debt. The unamortized balance of debt discounts at June 30, 2026, and December 31, 2025, was approximately $201,000 and $711,000, respectively. Revenue Recognition The Company generates revenue primarily from internet advertising, platform licensing, and managed services arrangements and recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. In applying ASC 606, the Company evaluates each arrangement using the following steps: identify the contract with the customer; identify the performance obligations in the contract; determine the transaction price; allocate the transaction price to the performance obligations; and recognize revenue when or as the related performance obligations are satisfied. The Company’s contracts generally contain a single performance obligation, or a series of substantially similar services treated as a single performance obligation. Revenue is recognized at the point in time or over time, as applicable, based on the nature of the promised services and the contractual terms. The Company evaluates its role in arrangements with customers to determine whether it acts as a principal or an agent. In making this assessment, the Company considers whether it obtains control of the specified goods before they are transferred to the customer, including indicators such as (i) primary responsibility for fulfillment of the promise to provide the goods, (ii) inventory risk, if applicable, before or after transfer of the goods, and (iii) discretion in establishing prices. Based on this evaluation, the Company has concluded that it generally acts as a principal in its customer arrangements because it controls the services before they are transferred to customers. As a result, revenue is recognized on a gross basis, representing the amount billed to the customer. The Company reassesses principal versus agent conclusions when facts and circumstances change. The transaction price is generally fixed and determinable at contract inception and is stated in the customer contract. The Company considers the effects of variable consideration, including discounts and other price concessions, and includes an estimate of such amounts in the transaction price only to the extent that it is probable that a significant reversal of cumulative revenue will not occur when the uncertainty is resolved, if applicable. The Company typically invoices customers at or shortly after the time control of the products transfers to the customer. Payment terms are customary for the industry and generally range from 30 to 90 days. As a result, contracts with customers do not typically include a significant financing component. Contract assets are not significant, as the Company’s right to consideration is generally unconditional at the time of invoicing. Contract liabilities (deferred revenue) primarily relate to advance payments from customers and are recognized as revenue when the related performance obligations are satisfied. Contract Liabilities Contract liabilities represent customer deposits received in advance of the Company satisfying its performance obligations and recognizing revenue. Upon fulfillment of the performance obligation(s) in accordance with the terms of the contract, the related contract liability is relieved, and revenue is recognized. As of June 30, 2026, December 31, 2025, and January 1, 2025, contract liabilities totaled $25,486. Loss Per Share of Common Stock Basic earnings or loss per share of common stock is computed by dividing net income or loss available to stockholders of common stock by the weighted average number of shares of common stock. Diluted earnings per share of common stock is computed by dividing net income or loss available to stockholders of common stock by the sum of the weighted average number of shares of common stock and the number of additional shares of common stock that would have been outstanding if our outstanding potentially dilutive securities had been issued. Potentially dilutive securities include convertible debt, outstanding stock options, outstanding warrants, Series AAA preferred stock and Series E preferred stock. The dilutive effect of potentially dilutive securities is reflected in diluted earnings per share of common stock by application of the treasury stock method, except if its impact is anti-dilutive. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. See Note 7 for additional information. Stock-Based Compensation The Company accounts for stock-based compensation, including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the requisite service period for employee awards, which is usually the vesting period, and when the goods are obtained or services are received, for nonemployee awards. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also applies to transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The fair value of stock-based compensation is generally determined by using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services is completed (measurement date). Recently Adopted Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU No. 2023-09), which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. ASU No. 2023-09 is effective for fiscal years beginning after December 15, 2024, and allows for adoption on a prospective basis, with a retrospective option. The Company adopted the new standard for the year ended December 31, 2025, and applied this standard retrospectively to all prior periods presented. The adoption of the standard did not have a material impact on the consolidated financial statement disclosures. In December 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) (ASU No. 2024-04). The ASU updates the accounting and disclosure requirements for certain convertible debt instruments and contracts in an entity’s own equity, including clarifying guidance related to classification, measurement, and related disclosures. ASU No. 2024-04 is effective for fiscal years beginning after December 15, 2025, and for interim periods within those fiscal years. The ASU allows for adoption on either a modified retrospective or full retrospective basis. The adoption of the standard did not have a material impact on the consolidated financial statement disclosures. Recently Issued Accounting Pronouncement Not Yet Adopted In November 2024, the FASB issued ASU-2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Topic 220): Disaggregation of Income Statement Expenses (ASU No. 2024-03). The ASU requires additional disclosures of the nature of the expenses included in the income statement, including disaggregation of the expense captions presented on the consolidated statements of operations into specific categories. ASU No. 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, and allows for adoption on a prospective basis, with a retrospective option. Early adoption is permitted. The Company is currently evaluating the impact of ASU No. 2024-03 on the consolidated financial statement disclosures. Reclassification Certain amounts in the consolidated statement of stockholders’ equity for the three-month period ended March 31, 2026 have been reclassified to conform with the current period presentation.

Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements (U.S. GAAP) and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (SEC). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of June 30, 2026, and the results of operations and cash flows for the periods presented. The results of operations for the three months and six months ended June 30, 2026, are not necessarily indicative of the operating results for the full fiscal year or any future period. These consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, filed with the SEC on April 8, 2026.

Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and include the accounts of the Company and its wholly owned subsidiaries, Mobiquity Networks, Inc. And Advangelists, LLC. All intercompany transactions and balances have been eliminated in consolidation.

Fair Value of Financial Instruments The Company follows ASC 820, Fair Value Measurement, for financial assets and liabilities that are measured and reported at fair value. The carrying amounts of accounts payable, accrued expenses, and amounts due to related party approximate fair value because of the nature of these instruments and their relatively short-term settlement characteristics.

Goodwill The Company’s goodwill represents the excess of the consideration transferred for the acquisition of Advangelists LLC in December 2018 over the fair value of the underlying identifiable net assets acquired. Goodwill is not amortized but instead, it is tested for impairment at least annually. In the event that management determines that the value of goodwill has become impaired, the Company will record a charge in an amount equal to the excess of the reporting unit’s carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit during the fiscal quarter in which the determination is made. The Company performs its annual impairment tests of goodwill as of December 31st of each year, or more frequently if certain indicators are present. Goodwill is required to be tested for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment level, which is referred to as a component. Management identifies its reporting units by assessing whether components (i) have discrete financial information available, (ii) engage in business activities, and (iii) whether a segment manager regularly reviews the component’s operating results. Net assets and goodwill of acquired businesses are allocated to the reporting unit associated with the acquired business based on the anticipated organizational structure of the combined entities. If two or more components are deemed economically similar, those components are aggregated into one reporting unit when performing the annual goodwill impairment review. The Company has one reporting unit as of June 30, 2026, and December 31, 2025. No impairment of goodwill was recognized by the Company during the six months ended June 30, 2026 and 2025.

Capitalized Software Development Costs In accordance with ASC 350-40, Internal Use Software, the Company capitalizes certain internal-use software development costs associated with creating and enhancing internally developed software related to its platforms. Software development activities generally consist of three stages (i) the research and planning stage, (ii) the application and development stage, and (iii) the post-implementation stage. Costs incurred in the research and planning stage and in the post-implementation stage of software development, or other maintenance and development expenses that do not meet the qualification for capitalization, are expensed as incurred. Costs incurred in the application and development stage, including significant enhancements and upgrades, are capitalized. These costs include personnel and related employee benefits expenses for employees or consultants directly associated with and who devote time to software projects and external direct costs of materials obtained in developing the software. These software developments and acquired technology are amortized on a straight-line basis over the estimated useful life of five years upon the initial release of the software or additional features. The Company reviews the software development costs for impairment when circumstances indicate their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, the Company recognizes an impairment loss for the excess of carrying value over the fair value in its consolidated statements of operations.

Derivative Financial Instruments The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, Distinguishing Liabilities from Equity (ASC 480), and FASB ASC Topic No. 815, Derivatives and Hedging (ASC 815). Terms of financial instruments are reviewed to determine whether or not they contain embedded derivative instruments that are required to be accounted for separately from the host contract under ASC 815 and recorded on the balance sheet at fair value. Derivative liabilities are remeasured to reflect fair value at each reporting period, with any increase or decrease in the fair value being recorded in results of operations. The Company generally incorporates a binomial model to determine fair value. Upon conversion of a debt instrument where an embedded conversion option has been bifurcated and accounted for separately as a derivative liability, the Company records the resulting shares issued at fair value, derecognizes all related debt principal, derivative liability, and debt discount, and recognizes a net gain or loss on debt extinguishment. Equity instruments that are initially classified as equity that become subject to reclassification under ASC 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risk.

Debt Issuance Costs and Debt Discounts Debt discounts, debt issuance costs paid to lenders or third parties, and other original issue discounts on debt, are recorded as debt discounts or debt issuance costs and amortized to interest expense in the consolidated statements of operations, over the term of the underlying debt instrument, using the effective interest method, with the unamortized portion reported net with related principal outstanding on the consolidated balance sheet. For the three months ended June 30, 2026 and 2025, the Company recognized approximately $371,000 and $181,000, respectively, in interest expense associated with the amortization of debt discounts on its outstanding debt. For the six months ended June 30, 2026, and 2025, the Company recorded approximately $867,000 and $321,000, respectively, in interest expense associated with the amortization of debt discounts on its outstanding debt. The unamortized balance of debt discounts at June 30, 2026, and December 31, 2025, was approximately $201,000 and $711,000, respectively.

371000

181000

201000

711000

Revenue Recognition The Company generates revenue primarily from internet advertising, platform licensing, and managed services arrangements and recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of the promised services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. In applying ASC 606, the Company evaluates each arrangement using the following steps: identify the contract with the customer; identify the performance obligations in the contract; determine the transaction price; allocate the transaction price to the performance obligations; and recognize revenue when or as the related performance obligations are satisfied. The Company’s contracts generally contain a single performance obligation, or a series of substantially similar services treated as a single performance obligation. Revenue is recognized at the point in time or over time, as applicable, based on the nature of the promised services and the contractual terms. The Company evaluates its role in arrangements with customers to determine whether it acts as a principal or an agent. In making this assessment, the Company considers whether it obtains control of the specified goods before they are transferred to the customer, including indicators such as (i) primary responsibility for fulfillment of the promise to provide the goods, (ii) inventory risk, if applicable, before or after transfer of the goods, and (iii) discretion in establishing prices. Based on this evaluation, the Company has concluded that it generally acts as a principal in its customer arrangements because it controls the services before they are transferred to customers. As a result, revenue is recognized on a gross basis, representing the amount billed to the customer. The Company reassesses principal versus agent conclusions when facts and circumstances change. The transaction price is generally fixed and determinable at contract inception and is stated in the customer contract. The Company considers the effects of variable consideration, including discounts and other price concessions, and includes an estimate of such amounts in the transaction price only to the extent that it is probable that a significant reversal of cumulative revenue will not occur when the uncertainty is resolved, if applicable. The Company typically invoices customers at or shortly after the time control of the products transfers to the customer. Payment terms are customary for the industry and generally range from 30 to 90 days. As a result, contracts with customers do not typically include a significant financing component. Contract assets are not significant, as the Company’s right to consideration is generally unconditional at the time of invoicing. Contract liabilities (deferred revenue) primarily relate to advance payments from customers and are recognized as revenue when the related performance obligations are satisfied.

Contract Liabilities Contract liabilities represent customer deposits received in advance of the Company satisfying its performance obligations and recognizing revenue. Upon fulfillment of the performance obligation(s) in accordance with the terms of the contract, the related contract liability is relieved, and revenue is recognized. As of June 30, 2026, December 31, 2025, and January 1, 2025, contract liabilities totaled $25,486.

25486

Loss Per Share of Common Stock Basic earnings or loss per share of common stock is computed by dividing net income or loss available to stockholders of common stock by the weighted average number of shares of common stock. Diluted earnings per share of common stock is computed by dividing net income or loss available to stockholders of common stock by the sum of the weighted average number of shares of common stock and the number of additional shares of common stock that would have been outstanding if our outstanding potentially dilutive securities had been issued. Potentially dilutive securities include convertible debt, outstanding stock options, outstanding warrants, Series AAA preferred stock and Series E preferred stock. The dilutive effect of potentially dilutive securities is reflected in diluted earnings per share of common stock by application of the treasury stock method, except if its impact is anti-dilutive. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. See Note 7 for additional information.

Stock-Based Compensation The Company accounts for stock-based compensation, including stock options and common stock warrants, under ASC 718 Compensation – Stock Compensation, using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the requisite service period for employee awards, which is usually the vesting period, and when the goods are obtained or services are received, for nonemployee awards. This guidance establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also applies to transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. In connection with certain financing, consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The fair value of stock-based compensation is generally determined by using the Black-Scholes valuation model as of the date of the grant or the date at which the performance of the services is completed (measurement date).

Recently Adopted Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU No. 2023-09), which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. ASU No. 2023-09 is effective for fiscal years beginning after December 15, 2024, and allows for adoption on a prospective basis, with a retrospective option. The Company adopted the new standard for the year ended December 31, 2025, and applied this standard retrospectively to all prior periods presented. The adoption of the standard did not have a material impact on the consolidated financial statement disclosures. In December 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) (ASU No. 2024-04). The ASU updates the accounting and disclosure requirements for certain convertible debt instruments and contracts in an entity’s own equity, including clarifying guidance related to classification, measurement, and related disclosures. ASU No. 2024-04 is effective for fiscal years beginning after December 15, 2025, and for interim periods within those fiscal years. The ASU allows for adoption on either a modified retrospective or full retrospective basis. The adoption of the standard did not have a material impact on the consolidated financial statement disclosures.

Recently Issued Accounting Pronouncement Not Yet Adopted In November 2024, the FASB issued ASU-2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Topic 220): Disaggregation of Income Statement Expenses (ASU No. 2024-03). The ASU requires additional disclosures of the nature of the expenses included in the income statement, including disaggregation of the expense captions presented on the consolidated statements of operations into specific categories. ASU No. 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, and allows for adoption on a prospective basis, with a retrospective option. Early adoption is permitted. The Company is currently evaluating the impact of ASU No. 2024-03 on the consolidated financial statement disclosures.

Reclassification Certain amounts in the consolidated statement of stockholders’ equity for the three-month period ended March 31, 2026 have been reclassified to conform with the current period presentation.

NOTE 3 – INTANGIBLE ASSETS Definite-Lived Intangible Assets The Company’s definite-lived intangible assets consist of capitalized software development costs. The intangible assets are being amortized over their estimated useful lives of five years. The Company periodically evaluates the reasonableness of the useful lives of these assets. These assets are also reviewed for impairment or obsolescence when events or circumstances indicate that the carrying amount may not be recoverable. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zc5ZfLuEKBM7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"> <tr style="vertical-align: bottom"> <td> Schedule of intangible assets</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center">Useful Life</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">June 30, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 52%; text-align: justify">Software development costs</td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center">5 years</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zho7gDrMEwxe" style="width: 13%; text-align: right" title="Intangible asset, gross">3,602,328</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zg9FaV97l4ti" style="width: 13%; text-align: right" title="Intangible asset, gross">3,602,328</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Less accumulated amortization</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zpAKlPWS6qq3" style="border-bottom: black 1pt solid; text-align: right" title="Less accumulated amortization">(1,498,464</td> <td>)</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zC9PDkuURUT6" style="border-bottom: black 1pt solid; text-align: right" title="Less accumulated amortization">(1,138,231</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Net carrying value, software development costs</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_z2vGaLSyGDs2" style="border-bottom: black 2.25pt double; text-align: right" title="Net carrying value, software development costs">2,103,864</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zXGwzJMH0jEd" style="border-bottom: black 2.25pt double; text-align: right" title="Net carrying value, software development costs">2,464,097</td> <td> </td></tr> </table> During each of the three months ended June 30, 2026, and 2025, the Company recognized approximately $180,000 of amortization expense, respectively, related to capitalized software development costs. During each of the six months ended June 30, 2026 and 2025, the Company recognized approximately $360,000 of amortization expense, respectively, related to capitalized software development costs. Amortization expense is included in depreciation and amortization on the consolidated statements of operations. Future approximate annual amortization of software development costs for products being marketed at June 30, 2026, is as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zs3OOhQyLum6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Accumulated amortization)"> <tr style="vertical-align: bottom"> <td> Schedule of future annual amortization</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 83%">Remainder of 2026</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zqZPSP5XxJGa" style="width: 13%; text-align: right" title="Remainder of 2026">360,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2027</td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zAoNomtk7ta3" style="text-align: right" title="2027">720,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>2028</td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zYuhTy3GylUl" style="text-align: right" title="2028">720,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2029</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zAC8R9qaDAe1" style="border-bottom: black 1pt solid; text-align: right" title="2029">304,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zmiSnBVhTnad" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">2,104,000</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zc5ZfLuEKBM7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details)"> <tr style="vertical-align: bottom"> <td> Schedule of intangible assets</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center">Useful Life</td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">June 30, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: justify"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 52%; text-align: justify">Software development costs</td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center">5 years</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zho7gDrMEwxe" style="width: 13%; text-align: right" title="Intangible asset, gross">3,602,328</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zg9FaV97l4ti" style="width: 13%; text-align: right" title="Intangible asset, gross">3,602,328</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Less accumulated amortization</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zpAKlPWS6qq3" style="border-bottom: black 1pt solid; text-align: right" title="Less accumulated amortization">(1,498,464</td> <td>)</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zC9PDkuURUT6" style="border-bottom: black 1pt solid; text-align: right" title="Less accumulated amortization">(1,138,231</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Net carrying value, software development costs</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_z2vGaLSyGDs2" style="border-bottom: black 2.25pt double; text-align: right" title="Net carrying value, software development costs">2,103,864</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zXGwzJMH0jEd" style="border-bottom: black 2.25pt double; text-align: right" title="Net carrying value, software development costs">2,464,097</td> <td> </td></tr> </table>

3602328

1498464

1138231

2103864

2464097

180000

360000

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zs3OOhQyLum6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS (Details - Accumulated amortization)"> <tr style="vertical-align: bottom"> <td> Schedule of future annual amortization</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 83%">Remainder of 2026</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zqZPSP5XxJGa" style="width: 13%; text-align: right" title="Remainder of 2026">360,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2027</td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zAoNomtk7ta3" style="text-align: right" title="2027">720,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>2028</td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zYuhTy3GylUl" style="text-align: right" title="2028">720,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>2029</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zAC8R9qaDAe1" style="border-bottom: black 1pt solid; text-align: right" title="2029">304,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="padding-bottom: 2.5pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zmiSnBVhTnad" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">2,104,000</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

360000

720000

304000

2104000

NOTE 4 – DEBT Related Party Debt - Salkind Loans During September and December 2025, the Company entered into two individual short-term unsecured loans with Dr. Gene Salkind, the Company’s Board Chair, for working capital purposes (2025 Salkind Loans). Total gross borrowings under the 2025 Salkind Loans were $250,000 in cash proceeds, and an original issue discount (OID) of $25,000, along with <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250901__20250930__us-gaap--ShortTermDebtTypeAxis__custom--SalkindLoans2025Member__us-gaap--StatementClassOfStockAxis__custom--RestrictedCommonStockMember_z7uRQHfeznb6" title="Stock issued new, shares"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251201__20251231__us-gaap--ShortTermDebtTypeAxis__custom--SalkindLoans2025Member__us-gaap--StatementClassOfStockAxis__custom--RestrictedCommonStockMember_z5iXop8zw1r2" title="Stock issued new, shares">25,000 shares of restricted common stock valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250901__20250930__us-gaap--ShortTermDebtTypeAxis__custom--SalkindLoans2025Member__us-gaap--StatementClassOfStockAxis__custom--RestrictedCommonStockMember_z8ExY9au8CEd" title="Stock issued new, value"><span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251201__20251231__us-gaap--ShortTermDebtTypeAxis__custom--SalkindLoans2025Member__us-gaap--StatementClassOfStockAxis__custom--RestrictedCommonStockMember_zBnT7SOkZsAh" title="Stock issued new, value">31,250, for a total debt discount recorded of $56,250, with maturity dates of December 31. 2026, as amended, at which time all principal and OID is due and payable. Principal of $100,000 is convertible at any time prior to the maturity date at a conversion price of $1.00 per common share and remains outstanding at June 30, 2026, as does the payment on $25,000 of the OID. During the six months ended June 30, 2026, Dr. Salkind loaned the Company an additional $75,000 in cash, which is due and payable on December 31, 2026, as amended. Payment of an additional $25,000 of OID associated with the transaction is due December 31, 2026. For the three months ended June 30, 2026, the Company recognized approximately $12,000 in interest expense related to the amortization of OID. For the six months ended June 30, 2026, and 2025, the Company recognized approximately $48,000 and $2,000, respectively, in interest expense related to the amortization of OID. As of June 30, 2026, and December 31, 2025, total principal outstanding on related party debt was approximately $225,000 and $275,000, respectively, and total unamortized debt discount was approximately zero and $23,000, respectively. Merchant Agreements During the year ended December 31, 2025, the Company entered into five individual agreements with a Merchant Lender for the purchase and sale of future receivables (the 2025 Merchant Agreements). The 2025 Merchant Agreements were issued in exchange for total gross cash funding of approximately $<span id="xdx_903_eus-gaap--ProceedsFromSaleOfOtherReceivables_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--December2025MerchantAgreementMember_zXx6giSJtnWk" title="Proceeds for future receivables">1,132,000, of which approximately $<span id="xdx_902_eus-gaap--ProceedsFromSaleOfOtherReceivables_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--December2025MerchantAgreementMember__us-gaap--TransactionTypeAxis__custom--CashProceedsMember_zO4ToM3gA2b7">457,000 represented cash proceeds, net of fees, and the balance applied by the Merchant Lender as full settlement of other outstanding obligations with the Merchant Lender, net of other fees. Total principal remaining outstanding on the 2025 Merchant Agreements at June 30, 2026, and December 31, 2025, was approximately $250,000 and $586,000, respectively, and unamortized debt discount outstanding was approximately $69,000 and $163,000, respectively. The Company recognized approximately $95,000 in interest expense associated with the amortization of the debt discounts under the 2025 Merchant Agreements for the three and six months ended June 30, 2026. On January 28, 2026, the Company entered into one agreement for the purchase and sale of future receivables (January 2026 Merchant Agreement) with the same financial institution in exchange for gross cash funding of approximately $<span id="xdx_903_eus-gaap--ProceedsFromSaleOfOtherReceivables_c20260127__20260128__us-gaap--TypeOfArrangementAxis__custom--January2026MerchantAgreementMember_z5Kv0XumJ5Ej" title="Proceeds for future receivables">270,000, of which approximately $<span id="xdx_906_eus-gaap--ProceedsFromSaleOfOtherReceivables_c20260127__20260128__us-gaap--TypeOfArrangementAxis__custom--January2026MerchantAgreementMember__us-gaap--TransactionTypeAxis__custom--CashProceedsMember_zrE6vjAZXcyj">103,000 represented cash proceeds, net of fees, and the balance applied by the Merchant Lender as full settlement of one of the 2025 Merchant Agreements. In connection with the funding, and as additional consideration, the Company issued shares of its common stock to the financial institution in an amount equal to 5% of the new principal, valued at approximately $5,000. Principal remaining outstanding on the January 2026 Merchant Agreement at June 30, 2026 was approximately $184,000, and unamortized debt discount outstanding was approximately $<span id="xdx_908_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20260630__us-gaap--TypeOfArrangementAxis__custom--January2026MerchantAgreementMember_zjogIb1jzO5" title="Unamortized debt discount outstanding">26,000. The Company recognized approximately $34,000 and $69,000 in interest expense associated with the amortization of the debt discount for the three and six months ended June 30, 2026, respectively. On April 29, 2026, the Company entered into an agreement for the purchase and sale of future receivables (April 2026 Merchant Agreement) with the same financial institution in exchange for $<span id="xdx_90C_eus-gaap--ProceedsFromSaleOfOtherReceivables_c20260428__20260429__us-gaap--TypeOfArrangementAxis__custom--April2026MerchantAgreementMember_zB59EZMFxdD9" title="Proceeds for future receivables">275,500 in funding. A portion of the proceeds was applied to outstanding principal and interest owed under a separate Merchant Agreement in full settlement of that obligation. The new funding is to be repaid through daily payments representing 7% of future customer payments on receivables until a total of approximately $375,000 is paid. In connection with the funding, and as additional consideration, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesOther_c20260428__20260429__us-gaap--TypeOfArrangementAxis__custom--April2026MerchantAgreementMember_zgU0g05FOmv8" title="Issued shares of common stock">4,759 shares of its common stock to the financial institution in an amount equal to 5% of the new principal, or $5,724. Principal remaining outstanding on the April 2026 Merchant Agreement at June 30, 2026 was approximately $308,000, and unamortized debt discount outstanding was approximately $<span id="xdx_903_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20260630__us-gaap--TypeOfArrangementAxis__custom--April2026MerchantAgreementMember_z1Jcquq1srMg" title="Unamortized debt discount outstanding">70,000. The Company recognized approximately $31,000 in interest expense associated with the amortization of the debt discount for the three and six months ended June 30, 2026. 2025 Promissory Notes In March 2025, the Company issued a promissory note with a financial institution (Lender One) in the principal amount of $62,060 with an OID of approximately $9,000 (2025 Lender One Promissory Note One). Interest is charged on the principal at 10% upon issuance of the promissory note, totaling $6,206, and is payable, along with principal, in ten individual payments commencing April 15, 2025, through the maturity date of January 15, 2026, of $6,827 each. In addition to the OID, the Company paid $4,303 in issuance costs associated with the 2025 Lender One Promissory Note One. The Company recognized approximately $<span id="xdx_905_eus-gaap--AmortizationOfDebtDiscountPremium_c20260101__20260630__us-gaap--DebtInstrumentAxis__custom--March2025PromissoryNoteOneMember_zmx3hNm79ZBg" title="Interest expense associated with amortization of debt discount">2,000 in interest expense for the six months ended June 30, 2026, associated with the amortization of the total debt discount. Solely upon an event of default, and at the option of the holder, all amounts outstanding under the 2025 Lender One Promissory Note One are convertible into shares of the Company’s common stock. All obligations under the 2025 Lender One Promissory Note One were paid in full during the six months ended June 30, 2026. On July 8, 2025, and July 17, 2025, the Company issued two individual convertible promissory notes with two third-party lenders (July 2025 Lenders) in principal amounts of $156,000 and $258,750 (July 2025 Promissory Notes), with Maturity Dates of April 30, 2026 and July 17, 2026, respectively. Interest is charged on the principal at 10% per annum, and is payable, along with the $156,000 principal, in full at the Maturity Date of April 30, 2026. Interest under the $258,750 promissory note of $<span id="xdx_90A_eus-gaap--PaymentsOfDebtIssuanceCosts_c20250716__20250717__us-gaap--DebtInstrumentAxis__custom--SecondJuly2025PromissoryNoteMember__us-gaap--TransactionTypeAxis__custom--OneTimeInterestPaymentMember_zHb9aMrdqQQ3">25,875 was due and payable upon execution of the promissory note, and principal is due at various dates and amounts commencing in January 2026 through July 17, 2026. The Company paid a total of $30,000 in issuance costs associated with the July 2025 Promissory Notes and OID of $33,250 associated with the $258,750 July 2025 Promissory Note, both recorded as a debt discount. Solely at the option of the Holder, all outstanding obligations under the July 2025 Promissory Notes become convertible, per terms of the agreements, into shares of the Company’s common stock. The Company made an early repayment on the $156,000 promissory note during the six months ended June 30, 2026, resulting in an early termination fee of approximately $34,000 and the reversal of remaining unamortized debt discount of approximately $5,000, which was recorded as loss on debt extinguishment on the accompanying consolidated statement of operations. The Company recognized approximately $5,000 and $17,000 in interest expense associated with amortization of the debt discount under the $258,750 promissory note for the three and six months ended June 30, 2026, respectively. Principal of $22,000 remains outstanding at June 30, 2026. On September 15, 2025, the Company issued a promissory note in the principal amount of $127,650, including an OID of $27,650 (September 2025 Promissory Note). Interest is charged on the principal at 12% upon issuance of the September 2025 Promissory Note, totaling $15,318, and is payable, along with principal, at various dates and amounts commencing in March 2026 through the Maturity Date in July 2026. Solely upon an event of default, and at the option of the Holder of the September 2025 Promissory Note, all outstanding amounts become convertible into shares of the Company’s common stock. The Company recognized approximately $9,000 and $14,000 in interest expense for the three and six months ended June 30, 2026, respectively, associated with amortization of the debt discount. Principal of approximately $11,000 remains outstanding at June 30, 2026. 2026 Promissory Notes On January 14, 2026, the Company issued a convertible promissory note in the principal amount of $258,750, including OID of $33,750 to an unrelated third-party (January 2026 Note). The January 2026 Note also includes a one-time interest charge on the Principal Amount of $25,875 based on a rate of 10% per annum, due at the issue date. Principal and OID on January 2026 Note is payable in cash in various monthly amounts commencing in July 2026 until maturity date in January 2027. The Company paid approximately $19,000 in issuance costs, and recorded a total of $52,250 as debt discount. Solely at the option of the Holder, and commencing upon an event defined in the January 2026 Note, all amounts outstanding are convertible into shares of the Company’s common stock. The Company recognized approximately $24,000 and $29,000 in interest expense for the three and six months ended June 30, 2026, respectively, associated with the amortization of the debt discount. The full principal amount remains outstanding at June 30, 2026, along with $23,000 of unamortized debt discount. On March 9, 2026, the Company issued a convertible promissory note in the principal amount of $115,000, including OID of $15,000 to an unrelated third-party (March 2026 Note). The March 2026 Note also includes a one-time interest charge on the principal amount of $11,500 based on a rate of 10% per annum, due at the issue date. Principal and OID on March 2026 Note is payable in cash on the Maturity Date of March 9, 2027. The Company paid $11,000 in issuance costs, and recorded a total of $26,000 as debt discount. Solely at the option of the Holder and commencing upon an event defined in the March 2026 Note, all amounts outstanding are convertible into shares of the Company’s common stock. The Company recognized approximately $7,000 and $9,000 in interest expense for the three and six months ended June 30, 2026, respectively, associated with the amortization of the debt discount. The full principal amount remains outstanding at June 30, 2026, along with $17,000 of unamortized debt discount. In June 2026, the Company issued a convertible promissory note in the principal amount of $258,750, including OID of $33,750 to an unrelated third-party (June 2026 Note). The June 2026 Note also includes a one-time interest charge on the Principal Amount of $25,875 based on a rate of 10% per annum, due at the issue date. Principal and OID on the June 2026 Note is payable in cash in various monthly amounts commencing in December 2026 until the maturity date in June 1, 2027. The Company paid approximately $18,000 in issuance costs and recorded a total of $51,250 as debt discount. Solely at the option of the Holder, and commencing upon the occurrence of events defined in the June 2026 Note, all amounts outstanding are convertible into shares of the Company’s common stock. The Company recognized approximately $3,000 in interest expense for the three months ended June 30, 2026, associated with the amortization of the debt discount. The full principal amount remains outstanding at June 30, 2026, along with $48,000 of unamortized debt discount 2025 Convertible Loan Agreements During the year ended December 31, 2025, the Company entered into eight other individual Subscription Agreements and Convertible Promissory Notes for a total of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_zzIXkAr0H6xc" title="Principal amount">1,295,000 in principal (2025 Convertible Notes). The unsecured loans were issued with a total of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_zNZNd9uslcF2" title="Restricted common stock shares">431,682 shares of restricted common stock as original issue discount, and fair valued at approximately $<span id="xdx_900_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_zl823QcT0yJ4" title="Debt instrument fair value">597,000. Principal on the 2025 Convertible Notes is automatically convertible at a conversion price of $1.00 per common share on the maturity dates ranging from March 2026 to June 2026. Approximately $<span id="xdx_90E_eus-gaap--AmortizationOfDebtDiscountPremium_c20260401__20260630__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_z3jHmKnFSaGd" title="Amortized interest expense">187,000 and $<span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20260101__20260630__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_z5cayYBwadX" title="Amortized interest expense">487,000 of debt discount was amortized as interest expense for the three and six months ended June 30, 2026, respectively. During the six months ended June 30, 2026, a total of $<span id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260101__20260630__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_znHrq0ShHncl" title="Convertible principal amount">1,295,000 in convertible debt principal was converted into <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260101__20260630__us-gaap--DebtInstrumentAxis__custom--EightIndividualSubscriptionAgreementsConvertiblePromissoryNotesMember_zC0uH0mQF8za" title="Converted restricted common stock shares">1,295,000 shares of restricted common stock at a per share conversion rate of $1.00. 2026 Convertible Loan Agreement During the six months ended June 30, 2026, the Company entered into a Subscription Agreement and Convertible Promissory Note for $30,000 in principal (2026 Convertible Note). The unsecured loan was issued with <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20260101__20260630__us-gaap--DebtInstrumentAxis__custom--SubscriptionAgreement2026Member_z6srCtKDP2pi" title="Restricted common stock shares">10,000 shares of restricted common stock as debt discount, fair valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures_c20260101__20260630__us-gaap--DebtInstrumentAxis__custom--SubscriptionAgreement2026Member_zjivhHlHvXpg" title="Restricted common stock, value">9,500. Principal on the 2026 Convertible Note is automatically convertible at a conversion price of $1.00 per common share on the maturity date in September 2026. The Company recognized approximately $4,000 and $6,000 in interest expense associated with the amortization of the debt discount for the three and six months ended June 30, 2026, respectively, with approximately $3,000 of unamortized debt discount outstanding at June 30, 2026, along with the full principal amount. Other Debt In August 2025, Company entered a financing arrangement with their Directors and Officers (D&O) insurance provider to fund the annual $150,000 premium related to the Company’s D&O insurance policy. The Company paid $37,500 in premium up front and financed the remaining $112,500 in premium owed at an annual financing rate of 7.81%, which includes <span id="xdx_909_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20250801__20250831__us-gaap--TypeOfArrangementAxis__custom--DAndOInsurancePolicyMember_z4iIYf6hqngk" title="Frequency of periodic payment">nine monthly payments of premium principal and interest of $3,693 commencing September 30, 2025, with final payment due May 31, 2026. This debt was settled in full as of June 30, 2026. Following is a summary of debt outstanding at June 30, 2026 and December 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_zQTVQhbzmy95" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Debt outstanding)"> <tr style="vertical-align: bottom"> <td> Schedule of debt outstanding</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Merchant Agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--LongTermDebt_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--MerchantAgreementsMember_fKGMp_zqqmWZ2j40Ee" style="width: 13%; text-align: right" title="Total Debt">500,116</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LongTermDebt_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--MerchantAgreementsMember_fKGMp_zLBR7T548kn3" style="width: 13%; text-align: right" title="Total Debt">586,337</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Promissory Notes, Loan Agreements, and Other Debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebt_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--OtherDebtPromissoryNotesAndLoanAgreementMember_fKGMp_zvIRZvkVJoZg" style="border-bottom: Black 1pt solid; text-align: right" title="Total Debt">695,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--LongTermDebt_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--OtherDebtPromissoryNotesAndLoanAgreementMember_fKGMp_zvJm6yDwkbWb" style="border-bottom: Black 1pt solid; text-align: right" title="Total Debt">1,906,106</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total Debt</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebt_pp0p0_c20260630_zbjwijKLzt21" style="text-align: right" title="Total Debt">1,195,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LongTermDebt_pp0p0_c20251231_z1nKeXTlq7D7" style="text-align: right" title="Total Debt">2,492,443</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Unamortized Debt Discounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_pp0p0_di_c20260630_za14pErMQAZ5" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Unamortized Debt Discounts">(200,857</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_pp0p0_di_c20251231_zNuXD09h1hEa" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Unamortized Debt Discounts">(687,977</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total Debt, Net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20260630_zEnQAMZH7Ebj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Debt, Net">994,262</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20251231_zBilgdqgn641" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Debt, Net">1,804,466</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The weighted average interest rate on short term borrowings outstanding at June 30, 2026, and December 31, 2025, was 47% and 26%, respectively.

250000

25000 25000

25000

31250

56250

75000

12000

48000

2000

225000

275000

23000

1132000

457000

250000

586000

69000

163000

95000

270000

103000

184000

26000

34000

69000

275500

375000

4759

5724

308000

70000

31000

62060

9000

0.10

6206

2026-01-15

4303

2000

156000

258750

2026-04-30

2026-07-17

0.10

156000

2026-04-30

258750

25875

30000

33250

258750

156000

34000 5000

5000

17000

258750

22000

127650

27650

0.12

15318

9000

14000

11000

258750

33750 25875

0.10

19000

52250

24000

29000

23000

115000

15000 11500

0.10

11000

26000

7000

9000

17000

258750

33750 25875

0.10

18000

51250

3000

48000

1295000

431682

597000

187000

487000

1295000

30000

10000

9500

4000

6000

3000

150000

37500

112500

nine monthly payments

3693

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_zQTVQhbzmy95" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT (Details - Debt outstanding)"> <tr style="vertical-align: bottom"> <td> Schedule of debt outstanding</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Merchant Agreements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--LongTermDebt_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--MerchantAgreementsMember_fKGMp_zqqmWZ2j40Ee" style="width: 13%; text-align: right" title="Total Debt">500,116</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LongTermDebt_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--MerchantAgreementsMember_fKGMp_zLBR7T548kn3" style="width: 13%; text-align: right" title="Total Debt">586,337</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">Promissory Notes, Loan Agreements, and Other Debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebt_iI_pp0p0_c20260630__us-gaap--LongtermDebtTypeAxis__custom--OtherDebtPromissoryNotesAndLoanAgreementMember_fKGMp_zvIRZvkVJoZg" style="border-bottom: Black 1pt solid; text-align: right" title="Total Debt">695,003</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--LongTermDebt_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--OtherDebtPromissoryNotesAndLoanAgreementMember_fKGMp_zvJm6yDwkbWb" style="border-bottom: Black 1pt solid; text-align: right" title="Total Debt">1,906,106</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total Debt</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebt_pp0p0_c20260630_zbjwijKLzt21" style="text-align: right" title="Total Debt">1,195,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LongTermDebt_pp0p0_c20251231_z1nKeXTlq7D7" style="text-align: right" title="Total Debt">2,492,443</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Unamortized Debt Discounts</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_pp0p0_di_c20260630_za14pErMQAZ5" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Unamortized Debt Discounts">(200,857</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iNI_pp0p0_di_c20251231_zNuXD09h1hEa" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Unamortized Debt Discounts">(687,977</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total Debt, Net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20260630_zEnQAMZH7Ebj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Debt, Net">994,262</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20251231_zBilgdqgn641" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Debt, Net">1,804,466</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

500116

586337

695003

1906106

1195119

2492443

200857

687977

994262

1804466

0.47

0.26

NOTE 5 – STOCKHOLDERS’ EQUITY The Company’s authorized capital stock consists of 105,000,000 shares, comprised of 100,000,000 shares of common stock, per share par value $0.0001, and 5,000,000 shares of preferred stock, per share par value $0.0001. Of the 5,000,000 shares of preferred stock authorized, the Board of Directors has designated the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">·</td> <td style="text-align: justify; width: 94%">1,500,000 shares as Series AA Preferred Stock, <span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesAAPreferredStockMember_zhjazk1b1iBc" title="Preferred stock, shares outstanding">none outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">1,250,000 shares as Series AAA Preferred Stock, 31,413 shares outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">1,250 shares as Series AAAA Preferred Stock, <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesAAAAPreferredStockMember_zmMO4NFcKxgj" title="Preferred stock, shares outstanding">none outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">1,500 shares as Series C Preferred Stock, <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zORiKLPtyw15" title="Preferred stock, shares outstanding">none outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">2 shares as Series B Preferred Stock: <span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z6P2yBuf4Xwc" title="Preferred stock, shares outstanding">none outstanding </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">70,000 shares as Series E Preferred Stock, 61,688 shares outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td><span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_dxL_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_z2bG2dGXYyba" title="Preferred shares authorized::XDX::1">One share of Series F Preferred Stock, <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesFPreferredStockMember_zvp1ownmx0Kd" title="Preferred stock, shares outstanding">none outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>300,789 shares of Series G Preferred Stock, <span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zNs9wZMhVq02" title="Preferred stock, shares outstanding">none outstanding</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>770,000 shares of Series H Preferred Stock, <span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_dn_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesHPreferredStockMember_zxbQocZdoXt9" title="Preferred stock, shares outstanding">none outstanding</td></tr> </table> Rights Under Preferred Stock The Company’s classes of preferred stock include the following provisions: Optional Conversion Rights of Preferred Stock <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">·</td> <td style="text-align: justify; width: 94%"><span id="xdx_90F_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesAAPreferredStockMember_ztHqLSf5aped" title="Conversion rights of preferred stock">Series AA – one share convertible into 3.33 shares of common stock</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span id="xdx_900_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesAAAPreferredStockMember_zjTAu9DwB7A6" title="Conversion rights of preferred stock">Series AAA – one share convertible into 0.0167 shares of common stock</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span id="xdx_900_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zxbb4dS6JJN5" title="Conversion rights of Preferred Stock">Series C – one share convertible into 6,667 shares of common stock</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span id="xdx_900_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesEPreferredStockMember_zSNiF9wPMQwj" title="Conversion rights of preferred stock">Series E – one share convertible into 0.0167 shares of common stock (calculated by taking one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020, and further adjusted by dividing the result by 6,000 representing the aggregate amount of two reverse stock splits)</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span id="xdx_905_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesGPreferredStockMember_zFkUk9PZiW0b" title="Conversion rights of preferred stock">Series G – one share convertible into shares of common stock at a rate of its Stated Value divided by $0.50 (Series G Conversion Ratio)</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify"><span id="xdx_907_eus-gaap--PreferredStockConversionBasis_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesHPreferredStockMember_zCsuE86PWFk9" title="Conversion rights of preferred stock">Series H – one share was convertible into shares of common stock at a rate of its Stated Value ($2.00 at August 7, 2024, date of mandatory conversion discussed below) divided by $0.20 (Series H Conversion Ratio)</td></tr> </table> Issuance of Common Stock for Services During the year ended December 31, 2025, the Company entered into several consulting agreements with unrelated entities for business development and general business consulting services (Consulting Agreements). The terms of the Consulting Agreements ranged from three to twelve months. Compensation under the Consulting Agreements consisted of cash payments as well as common stock shares and warrant issuances. Any cash paid in advance, along with the fair value of any common stock shares and warrants issued, is recorded as a prepaid asset and amortized through professional fees expense (for cash compensation) or stock-based compensation expense (for stock-based instruments issued). During 2025, common stock shares issued under the Consulting Agreements totaled <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--ConsultingServicesMember_zVPx7hceKDgl" title="Stock issued for services, shares">480,000 and warrant shares issued totaled <span id="xdx_90B_ecustom--WarrantsIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--ConsultingServicesMember_zOutE7e4HyF9" title="Warrants issued for services, shares">130,000. The fair value of the common shares issued totaled approximately $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--ConsultingServicesMember_zPfQPJNL4OZ" title="Stock issued for services, value">1,219,000 and the fair value of the warrants issued totaled approximately $<span id="xdx_90D_ecustom--WarrantsIssuedDuringPeriodValueIssuedForServices_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--ConsultingServicesMember_zvKkJbziyxoa" title="Warrants issued for services, value">191,000. The exercise price of the warrants was $1.00 per share and are exercisable over periods ranging from three to five years. Compensation expense recognized under these Consulting Agreements for the three and six months ended June 30, 2025, was approximately $274,000 and $502,000, respectively. Compensation recognized for the three and six months ended June 30, 2026, was approximately $60,000 and $197,000, respectively. <span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pp0p0_do_c20260630__us-gaap--TransactionTypeAxis__custom--ConsultingServicesMember_zLqs0OTQE1bb" title="Unamortized compensation">No unamortized compensation remains outstanding at June 30, 2026. A total of 380,000 warrant shares related to the Consulting Agreements remain outstanding at June 30, 2026, and December 31, 2025. Effective January 23, 2026, the Company entered into a Business Development Agreement with a third-party consultant, with a service term of eleven months. Compensation under the agreement consisted of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pp0p0_c20260122__20260123__us-gaap--TransactionTypeAxis__custom--BusinessDevelopmentAgreementMember_zTNUZMp8CeX4" title="Stock issued for services, shares">150,000 shares of the Company’s common stock issued and valued at the effective date of the agreement. The total fair value of the common stock issued was $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20260122__20260123__us-gaap--TransactionTypeAxis__custom--BusinessDevelopmentAgreementMember_zFevrKr3bcVl" title="Stock issued for services, value">133,500, based on a per share price of $0.89. The Company recognized approximately $<span id="xdx_90C_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20260401__20260630__us-gaap--TransactionTypeAxis__custom--BusinessDevelopmentAgreementMember_zibV2xNTFC56" title="Professional fees expense">36,000 and $<span id="xdx_904_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20260101__20260630__us-gaap--TransactionTypeAxis__custom--BusinessDevelopmentAgreementMember_zqWf7biwnvFi" title="Professional fees expense">61,000 in compensation expense for the three and six months ended June 30, 2026, respectively, associated with the amortization of the common stock fair value. Effective May 1, 2026, the Company entered into a Consulting Agreement with a third-party consultant, with a service term of six months. Compensation under the agreement included an up-front cash payment of $20,000 and monthly cash payments during the term of the agreement. Upon the effective date of the Consulting Agreement, the Company also issued 70,000 shares of the Company’s restricted common stock, fair valued at $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20260428__20260501__us-gaap--TransactionTypeAxis__custom--ConsultingAgreementMember_zVnMUC3X8rK9" title="Restricted common stock fair value">92,400, and warrants for the purchase of <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pp0p0_c20260501__us-gaap--TransactionTypeAxis__custom--ConsultingAgreementMember_zzZSOFwhU7Df" title="Warrants purchase">120,000 shares of common stock at an exercise price of $0.50 per share, fair valued at $152,760 using the Black Scholes pricing model. For the three months ended June 30, 2026, the Company recognized approximately $82,000 in stock-based compensation and $7,000 in professional fees expense under the agreement. Issuance of Common Stock in Conjunction with Debt Issuances and Conversions As discussed in Note 4, during the six months ended June 30, 2026, the Company issued a total of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260101__20260630__us-gaap--DebtConversionByUniqueDescriptionAxis__custom--StockIssuedForDebtConversionMember_zA1kc1CHEpU9" title="Debt converted, shares issued">1,295,000 shares of its common stock, at a total value of $<span id="xdx_90C_ecustom--DebtConversionConvertedInstrumentSharesIssuedValue_pp0p0_c20260101__20260630__us-gaap--DebtConversionByUniqueDescriptionAxis__custom--StockIssuedForDebtConversionMember_zgTJF0lLyLJj" title="Debt converted, shares issued value">1,295,000, resulting from conversion of outstanding debt principal. The Company also issued a total of 19,742 shares of its common stock at a total value of $<span id="xdx_900_eus-gaap--DebtConversionOriginalDebtAmount1_c20260101__20260630__us-gaap--DebtConversionByUniqueDescriptionAxis__custom--StockIssuedForDebtConversionMember_ztcB4IQDM692" title="Debt converted, amount converted">20,358 in conjunction with debt issuances during the six months ended June 30, 2026. Exemption from registration is claimed under Section 4(2). Section 3(a)(9) and Rule 506 of the Securities Act of 1933, as amended. No commissions were paid with respect to the aforementioned securities transactions. 2026 Issuances of Common Stock for Cash During the six months ended June 30, 2026, the Company issued a total of 4,300,000 shares of its common stock, at per share prices ranging from $0.50 to $1.03, for total net cash proceeds of approximately $2,541,000. During the three months ended June 30, 2026, the Company issued a total of <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260401__20260630__us-gaap--TransactionTypeAxis__custom--StockIssuedForCashMember_zGhPIRCIsMUf" title="Conversion outstanding debt common stock, shares">2,590,000 shares of its common stock, at a total value resulting from cash payments of $1,412,500.

100000000

0.0001

5000000

0.0001

1500000

1250000

31413

1250

1500

70000

61688

300789

770000

Series AA – one share convertible into 3.33 shares of common stock

Series AAA – one share convertible into 0.0167 shares of common stock

Series C – one share convertible into 6,667 shares of common stock

Series E – one share convertible into 0.0167 shares of common stock (calculated by taking one share at a rate of its Stated Value, as defined, divided by $0.08, convertible commencing January 31, 2020, and further adjusted by dividing the result by 6,000 representing the aggregate amount of two reverse stock splits)

Series G – one share convertible into shares of common stock at a rate of its Stated Value divided by $0.50 (Series G Conversion Ratio)

Series H – one share was convertible into shares of common stock at a rate of its Stated Value ($2.00 at August 7, 2024, date of mandatory conversion discussed below) divided by $0.20 (Series H Conversion Ratio)

480000

130000

1219000

191000

274000

502000

60000

197000

380000

150000

133500

36000

61000

20000

70000

92400

120000

0.50

152760

82000

7000

1295000

19742

20358

4300000

2541000

2590000

1412500

NOTE 6 – STOCK OPTION PLANS AND WARRANTS Options The Company maintains multiple stock-based compensation plans (collectively, the Plans), including legacy plans under which certain awards may remain outstanding. The Company’s primary plan is the 2023 Employee Benefit and Consulting Services Compensation Plan (the 2023 Plan), which was approved by the Board of Directors on December 19, 2023. The 2023 Plan is substantially similar to prior plans but provides for a larger share reserve and continued flexibility in granting equity-based awards. The 2023 Plan was amended in October 2024 and December 2025 to increase the number of shares available for issuance to <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20241031__us-gaap--PlanNameAxis__custom--PlanEP2023Member_z3t5ZTIJ2hC3" title="Number of shares available for issuance"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20251231__us-gaap--PlanNameAxis__custom--PlanEP2023Member_zRs1DF0OXXB3" title="Number of shares available for issuance">6,000,000 shares. In addition, the Company adopted the 2023 Equity Participation Plan (the 2023 EP Plan), which was approved by the Board of Directors on April 17, 2023, and by stockholders on August 14, 2023. The 2023 EP Plan authorizes the issuance of up to <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20260630__us-gaap--PlanNameAxis__custom--PlanEP2023Member_z7i3ne1lJOs6" title="Shares authorized">166,667 shares and allows for the grant of restricted unit awards. On December 31, 2025, the Board approved a further increase in the number of shares available under the 2023 Plan to <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20251231__us-gaap--PlanNameAxis__custom--EmployeeBenefitAndConsultingServicesCompensationPlan2023Member_zSs0JRRha1Z9" title="Number of shares available for grant">6,000,000 shares and granted <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231__us-gaap--PlanNameAxis__custom--EmployeeBenefitAndConsultingServicesCompensationPlan2023Member_z6m9EGwVOvM6" title="Options granted">1,500,000 non-statutory stock options with a <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dxL_c20250101__20251231__us-gaap--PlanNameAxis__custom--EmployeeBenefitAndConsultingServicesCompensationPlan2023Member_zCboI3HWUV43" title="Term::XDX::P5Y">five-year term, immediately exercisable, at an exercise price of $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--PlanNameAxis__custom--EmployeeBenefitAndConsultingServicesCompensationPlan2023Member_zuvfS2r7zpk2" title="Exercise price">1.10 per share to certain officers, directors, employees, and consultants. All stock options under the Plans are granted at or above the fair market value of the common stock at the grant date. Employee and non-employee stock options vest over varying periods and generally expire either 5 or 10 years from the grant date. The fair value of options at the date of grant was estimated using the Black-Scholes option pricing model. For option grants, the Company will take into consideration payments subject to the provisions of ASC 718 Stock Compensation. No stock options were granted during the six months ended June 30, 2026. <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zIGVjNqi8yNb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION PLANS AND WARRANTS (Details - Option activity)"> <tr style="vertical-align: bottom"> <td>Schedule of option activity</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Share</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Remaining Contractual Term (Years)</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Aggregate Intrinsic Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 32%; text-align: justify">Outstanding, December 31, 2025</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBUrAu11oVi8" style="width: 13%; text-align: right" title="Options outstanding">5,044,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zNurnt11Hcb6" style="width: 13%; text-align: right" title="Weighted average exercise price - beginning">3.61</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zqoGAj5W8z32" title="Weighted average contractual term">3.88</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zdDeN4IeP8Pl" style="width: 13%; text-align: right" title="Aggregate intrinsic value - beginning">2,323,191</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Granted</td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwsPTBOjh9if" style="text-align: right" title="Options granted">–</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zM2W5RosTOv5" style="text-align: right" title="Weighted average exercise price - granted">–</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">–</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98B_ecustom--AggregateIntrinsicValueGranted_pp0p0_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zlZ56xhkQlUh" style="text-align: right" title="Aggregate intrinsic value - granted">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Cancelled & expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_di0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjbHU9peEycd" style="border-bottom: black 1pt solid; text-align: right" title="Options cancelled and expired">–</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zdbYvUysquV8" style="border-bottom: black 1.5pt solid; text-align: right" title="Weighted average exercise price - cancelled and expired">–</td> <td> </td> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">–</td> <td> </td> <td> </td> <td style="padding-bottom: 1.5pt">$</td> <td id="xdx_98D_ecustom--AggregateIntrinsicValueCancelledExpired_pp0p0_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zk820oUsIAVc" style="padding-bottom: 1.5pt; text-align: right" title="Aggregate intrinsic value - cancelled & expired">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Outstanding and exercisable, June 30, 2026</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zabTgHeSsCih" style="border-bottom: black 2.25pt double; text-align: right" title="Options outstanding">5,044,000</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zljv1Tgdh3aj" style="border-bottom: black 2.25pt double; text-align: right" title="Weighted average exercise price - ending">3.61</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt"> </td> <td style="padding-bottom: 2.25pt; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z0q5gqgEoJQi" title="Weighted average contractual term">3.39</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt">$</td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pp0p0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5LZYgTjhnY" style="padding-bottom: 2.25pt; text-align: right" title="Aggregate intrinsic value - ending">945,200</td> <td> </td></tr> </table> The aggregate intrinsic value of options outstanding and exercisable at June 30, 2026, and December 31, 2025, is calculated as the difference between the exercise price of the underlying options and the market price of the Company’s common stock closing price of $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260630_zCg8Shife5qf" title="Weighted-average grant-date fair value">0.74 and $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20250101__20251231_zeoDbou6O5T" title="Weighted-average grant-date fair value">1.32, respectively. As of June 30, 2026, there is no unamortized compensation cost related to unvested stock option awards. Warrants Effective May 1, 2026, the Company entered into a Consulting Agreement with a third-party consultant, with a service term of six months. Compensation under the agreement included warrants for the purchase of 120,000 shares of common stock at an exercise price of $0.50 per share, as of the effective date. The warrants are exercisable at any time for a three-year term from the effective date. No common stock warrants were issued for the six months ended June 30, 2025 <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z8nDEQTh2UM" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION PLANS AND WARRANTS (Details - Warrants outstanding)"> <tr style="vertical-align: bottom"> <td>Schedule of warrants outstanding</td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Shares</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Remaining Contractual Term (Years)</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> Aggregate Intrinsic Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 32%">Outstanding, December 31, 2025</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zTZfuOsEfYt9" style="width: 13%; text-align: right" title="Warrants outstanding, beginning balance">846,668</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z9jLXuAtq3qf" style="width: 13%; text-align: right" title="Weighted average exercise price - beginning">45.61</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zbyMgI0fenn9" title="Weighted average contractual term">2.52</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z5YxxmQ1N2R9" style="width: 13%; text-align: right" title="Aggregate intrinsic value, beginning balance">142,600</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Granted</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zaAN2kKqUNM9" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants granted">120,000</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPs5EJEPupik" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, granted">0.50</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsGranted_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z6JJZGHZe2hc" title="Weighted average contractual term, granted">2.84</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt">$</td> <td id="xdx_988_ecustom--AggregateIntrinsicValueGranted_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPEPG203fk4j" style="padding-bottom: 1pt; text-align: right" title="Aggregate intrinsic value, granted">28,800</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>Outstanding, June 30, 2026</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zNgVzxUoVs1e" style="border-bottom: black 2.25pt double; text-align: right" title="Warrants outstanding, ending balance">966,668</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zxnESi2MJMdj" style="border-bottom: black 2.25pt double; text-align: right" title="Weighted average exercise price - ending">40.01</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt"> </td> <td style="padding-bottom: 2.25pt; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zdmFBDqDesQ7" title="Weighted average contractual term">2.12</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt">$</td> <td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zibD9avYTuEi" style="padding-bottom: 2.25pt; text-align: right" title="Aggregate intrinsic value, ending balance">52,800</td> <td> </td></tr> </table>

6000000

166667

6000000

1500000

1.10

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zIGVjNqi8yNb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION PLANS AND WARRANTS (Details - Option activity)"> <tr style="vertical-align: bottom"> <td>Schedule of option activity</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Share</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Remaining Contractual Term (Years)</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Aggregate Intrinsic Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 32%; text-align: justify">Outstanding, December 31, 2025</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBUrAu11oVi8" style="width: 13%; text-align: right" title="Options outstanding">5,044,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zNurnt11Hcb6" style="width: 13%; text-align: right" title="Weighted average exercise price - beginning">3.61</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zqoGAj5W8z32" title="Weighted average contractual term">3.88</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zdDeN4IeP8Pl" style="width: 13%; text-align: right" title="Aggregate intrinsic value - beginning">2,323,191</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Granted</td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwsPTBOjh9if" style="text-align: right" title="Options granted">–</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zM2W5RosTOv5" style="text-align: right" title="Weighted average exercise price - granted">–</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">–</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98B_ecustom--AggregateIntrinsicValueGranted_pp0p0_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zlZ56xhkQlUh" style="text-align: right" title="Aggregate intrinsic value - granted">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify">Cancelled & expired</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_di0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjbHU9peEycd" style="border-bottom: black 1pt solid; text-align: right" title="Options cancelled and expired">–</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zdbYvUysquV8" style="border-bottom: black 1.5pt solid; text-align: right" title="Weighted average exercise price - cancelled and expired">–</td> <td> </td> <td> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right">–</td> <td> </td> <td> </td> <td style="padding-bottom: 1.5pt">$</td> <td id="xdx_98D_ecustom--AggregateIntrinsicValueCancelledExpired_pp0p0_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zk820oUsIAVc" style="padding-bottom: 1.5pt; text-align: right" title="Aggregate intrinsic value - cancelled & expired">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify">Outstanding and exercisable, June 30, 2026</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zabTgHeSsCih" style="border-bottom: black 2.25pt double; text-align: right" title="Options outstanding">5,044,000</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zljv1Tgdh3aj" style="border-bottom: black 2.25pt double; text-align: right" title="Weighted average exercise price - ending">3.61</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt"> </td> <td style="padding-bottom: 2.25pt; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z0q5gqgEoJQi" title="Weighted average contractual term">3.39</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt">$</td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pp0p0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5LZYgTjhnY" style="padding-bottom: 2.25pt; text-align: right" title="Aggregate intrinsic value - ending">945,200</td> <td> </td></tr> </table>

5044000

3.61

P3Y10M17D

2323191

-0

5044000

3.61

P3Y4M20D

945200

0.74

1.32

120000

0.50

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z8nDEQTh2UM" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION PLANS AND WARRANTS (Details - Warrants outstanding)"> <tr style="vertical-align: bottom"> <td>Schedule of warrants outstanding</td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Shares</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Exercise Price</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Weighted Average Remaining Contractual Term (Years)</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> Aggregate Intrinsic Value</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 32%">Outstanding, December 31, 2025</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zTZfuOsEfYt9" style="width: 13%; text-align: right" title="Warrants outstanding, beginning balance">846,668</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z9jLXuAtq3qf" style="width: 13%; text-align: right" title="Weighted average exercise price - beginning">45.61</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zbyMgI0fenn9" title="Weighted average contractual term">2.52</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z5YxxmQ1N2R9" style="width: 13%; text-align: right" title="Aggregate intrinsic value, beginning balance">142,600</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Granted</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zaAN2kKqUNM9" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants granted">120,000</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPs5EJEPupik" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, granted">0.50</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsGranted_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z6JJZGHZe2hc" title="Weighted average contractual term, granted">2.84</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt">$</td> <td id="xdx_988_ecustom--AggregateIntrinsicValueGranted_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zPEPG203fk4j" style="padding-bottom: 1pt; text-align: right" title="Aggregate intrinsic value, granted">28,800</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>Outstanding, June 30, 2026</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zNgVzxUoVs1e" style="border-bottom: black 2.25pt double; text-align: right" title="Warrants outstanding, ending balance">966,668</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zxnESi2MJMdj" style="border-bottom: black 2.25pt double; text-align: right" title="Weighted average exercise price - ending">40.01</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt"> </td> <td style="padding-bottom: 2.25pt; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zdmFBDqDesQ7" title="Weighted average contractual term">2.12</td> <td> </td> <td> </td> <td style="padding-bottom: 2.25pt">$</td> <td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zibD9avYTuEi" style="padding-bottom: 2.25pt; text-align: right" title="Aggregate intrinsic value, ending balance">52,800</td> <td> </td></tr> </table>

846668

45.61

P2Y6M7D

142600

120000

0.50

P2Y10M2D 28800

966668

40.01

P2Y1M13D

52800

NOTE 7 – LOSS PER SHARE Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the periods presented. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding, including potentially dilutive securities when dilutive. For the three and six months ended June 30, 2026, and 2025, the Company reported net losses; therefore, all potentially dilutive securities were excluded from the computation of diluted loss per share because their effect would have been anti-dilutive. As a result, basic and diluted loss per share were the same for both periods presented. The following potentially dilutive securities outstanding as of June 30, 2026, and December 31, 2025, were excluded from the computation of diluted loss per share because their effect would have been anti-dilutive: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zg8lPeSTJcsd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details - Potentially dilutive equity securities)"> <tr style="vertical-align: bottom"> <td>Schedule of anti dilutive securities</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">June 30, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 66%">Stock options</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zpagKhup64sf" style="width: 13%; text-align: right" title="Antidilutive shares">5,044,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zwmer0WCK7r9" style="width: 13%; text-align: right" title="Antidilutive shares">5,044,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Warrants</td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ztWHlHgFsGIa" style="text-align: right" title="Antidilutive shares">966,668</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zd5JqRhGfr3g" style="text-align: right" title="Antidilutive shares">846,668</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>Convertible debt</td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zx9dtzEDOm9l" style="text-align: right" title="Antidilutive shares">1,512,543</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zWYTwToMivPh" style="text-align: right" title="Antidilutive shares">1,691,713</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Series AAA preferred stock</td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAAAPreferredStockMember_zVa45nSLIHzc" style="text-align: right" title="Antidilutive shares">314,124</td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAAAPreferredStockMember_zizRsFVOM3Pe" style="text-align: right" title="Antidilutive shares">314,124</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>Series E preferred stock</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesEPreferredStockMember_ztmZcISeSyE5" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares">10,281</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesEPreferredStockMember_zTGOo66Zw2p2" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares">10,281</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total common stock equivalents</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630_zrT2dnkCuq8a" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares">7,847,626</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_zCX64dk4Dfgc" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares">7,906,786</td> <td> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zg8lPeSTJcsd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details - Potentially dilutive equity securities)"> <tr style="vertical-align: bottom"> <td>Schedule of anti dilutive securities</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">June 30, 2026</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 66%">Stock options</td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zpagKhup64sf" style="width: 13%; text-align: right" title="Antidilutive shares">5,044,000</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zwmer0WCK7r9" style="width: 13%; text-align: right" title="Antidilutive shares">5,044,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Warrants</td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ztWHlHgFsGIa" style="text-align: right" title="Antidilutive shares">966,668</td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zd5JqRhGfr3g" style="text-align: right" title="Antidilutive shares">846,668</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>Convertible debt</td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zx9dtzEDOm9l" style="text-align: right" title="Antidilutive shares">1,512,543</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zWYTwToMivPh" style="text-align: right" title="Antidilutive shares">1,691,713</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Series AAA preferred stock</td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAAAPreferredStockMember_zVa45nSLIHzc" style="text-align: right" title="Antidilutive shares">314,124</td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAAAPreferredStockMember_zizRsFVOM3Pe" style="text-align: right" title="Antidilutive shares">314,124</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td>Series E preferred stock</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20260101__20260630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesEPreferredStockMember_ztmZcISeSyE5" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares">10,281</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--SeriesEPreferredStockMember_zTGOo66Zw2p2" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares">10,281</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Total common stock equivalents</td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_98B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20260101__20260630_zrT2dnkCuq8a" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares">7,847,626</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_zCX64dk4Dfgc" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares">7,906,786</td> <td> </td></tr> </table>

5044000

966668

846668

1512543

1691713

314124

10281

7847626

7906786

NOTE 8 – COMMITMENTS AND CONTINGENCIES Litigation Michael Trepeta, a former Co-CEO and director of the Company, filed a lawsuit against the Company and its subsidiary, Mobiquity Networks in April 2023 in the New York State Supreme Court, Nassau County. The claims stem from a Separation Agreement and Release that Mr. Trepeta and the Company entered into in April 2017 which terminated Mr. Trepeta’s employment agreement and discontinued his employment and directorship with the Company, among other things, by mutual agreement. Mr. Trepeta also gave the Company a release in the Separation Agreement and Release. Mr. Trepeta has claimed that the Company fraudulently induced him to enter into the Separation Agreement and Release; that the Company breached Mr. Trepeta’s employment agreement; and that the Company breached its covenant of good faith and fair dealing and its fiduciary duty. Mr. Trepeta is claiming not less than $2.5 million in damages. Based on the Company’s initial internal review of the situation, the Company believed that the claims lack merit and vigorously defended the claims. In December 2023, the Company was notified that its motion to dismiss Mr. Trepeta’s action was granted but Mr. Trepeta has filed a notice of appeal. In September of 2025, the Company was notified that Mr. Trepeta’s appeal was denied, and the court has since dismissed the case.

NOTE 9 – SEGMENT REPORTING The services segment derives revenues from customers by providing access to its advertising technology applications, or by providing advertising technology campaign management services utilizing the Company’s technology applications. The accounting policies of the services segment are the same as those described in the summary of significant policies herein. The Chief Operating Decision Maker (CODM), which is the Company’s CEO, assesses performance for the services segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as consolidated net income or loss. The measure of segment assets is reported on the balance sheet as total consolidated assets. The CODM uses results of operations to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest into the services segment or into other parts of the entity. The technology used in customer arrangements is based on a single software platform utilized by customers or the Company in a similar manner. The following table presents information about the Company’s services segment, including revenues, segment profit or loss before income taxes, and significant segment expenses for the three months ended June 30, 2026, and 2025: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zQPUtxN17Ld4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Segment information)"> <tr style="vertical-align: bottom"> <td>Schedule of segment financial information</td><td> </td> <td colspan="2" id="xdx_49F_20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_ztpZz8rPxin1" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_496_20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_zBAvZ42RrXc8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Revenues</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 13%; font-weight: bold; text-align: right">177,697</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">31,108</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CostOfRevenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: cost of revenues</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">111,035</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">66,662</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">30,938</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Less: other expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ProfessionalFees_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">855,628</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">973,116</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SalariesAndWages_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Salaries and payroll taxes</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">508,655</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">482,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InterestExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">393,811</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,706</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Amortization and depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">180,660</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InformationTechnologyAndDataProcessing_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td>Technology</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">149,450</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,851</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherGeneralExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other segment items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">79,543</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--GeneralInsuranceExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td>Insurance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">79,649</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,236</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AdvertisingExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Advertising</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">31,169</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherIncome_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other (income) expense, net</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">42,854</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProvisionForDoubtfulAccounts_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Bad debt</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,720</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--TaxesAndLicenses_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Licenses and permits</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,072</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,579</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Segment net loss and consolidated net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,267,549</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,168,849</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The following table presents information about the Company’s services segment, including revenues, segment profit or loss before income taxes, and significant segment expenses for the six months ended June 30, 2026, and 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_497_20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_zrVJOIaMAIPd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_zcvNlz3hh7U3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_zgJUZ8qU68ec" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Revenues</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 13%; font-weight: bold; text-align: right">196,137</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">43,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CostOfRevenue_ztPLK3Sy1Hu" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: cost of revenues</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">115,389</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,638</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_zf6gn6P8rrDk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">80,748</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,083</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Less: other expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProfessionalFees_z0Mnv77qvRMi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,799,784</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,132,048</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SalariesAndWages_z7y5gbVW6M28" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Salaries and payroll taxes</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,028,787</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">949,245</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--InterestExpense_zgTF5k4LUam7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">907,559</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,248</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepreciationAndAmortization_z4jBanBiv94" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Amortization and depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">361,150</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">361,729</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InformationTechnologyAndDataProcessing_zqemLU4DSQZi" style="vertical-align: bottom; background-color: White"> <td>Technology</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">294,541</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">375,301</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherGeneralExpense_zq10558kvyG8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other segment items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">170,476</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,744</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GeneralInsuranceExpense_z2TAprzgGaK7" style="vertical-align: bottom; background-color: White"> <td>Insurance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">137,671</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,297</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AdvertisingExpense_zedpOlbOtBU" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Advertising</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">70,465</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ShareBasedCompensation_iP3us-gaap--AdvertisingExpense_d0_zlXIvO8DcHSa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock-based compensation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">–</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherIncome_zBipcnhOpPz8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other (income) expense, net</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">81,569</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProvisionForDoubtfulAccounts_zkeED5Oj31Ej" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bad debt</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">19,291</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--TaxesAndLicenses_zso0LSiOQpSc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Licenses and permits</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,035</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zV12jgIr7b3e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment net loss and consolidated net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(4,806,580</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,464,836</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zQPUtxN17Ld4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details - Segment information)"> <tr style="vertical-align: bottom"> <td>Schedule of segment financial information</td><td> </td> <td colspan="2" id="xdx_49F_20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_ztpZz8rPxin1" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_496_20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_zBAvZ42RrXc8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--Revenues_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Revenues</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 13%; font-weight: bold; text-align: right">177,697</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">31,108</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CostOfRevenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: cost of revenues</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">111,035</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GrossProfit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">66,662</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">30,938</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Less: other expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ProfessionalFees_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">855,628</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">973,116</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SalariesAndWages_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Salaries and payroll taxes</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">508,655</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">482,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InterestExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">393,811</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,706</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Amortization and depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">180,660</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,990</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InformationTechnologyAndDataProcessing_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td>Technology</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">149,450</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,851</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherGeneralExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other segment items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">79,543</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--GeneralInsuranceExpense_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td>Insurance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">79,649</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,236</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AdvertisingExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Advertising</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">31,169</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherIncome_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other (income) expense, net</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">42,854</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--ProvisionForDoubtfulAccounts_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Bad debt</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">6,720</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--TaxesAndLicenses_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Licenses and permits</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,072</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,579</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Segment net loss and consolidated net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,267,549</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,168,849</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The following table presents information about the Company’s services segment, including revenues, segment profit or loss before income taxes, and significant segment expenses for the six months ended June 30, 2026, and 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_497_20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_zrVJOIaMAIPd" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--ServiceSegmentMember_zcvNlz3hh7U3" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--Revenues_zgJUZ8qU68ec" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Revenues</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 13%; font-weight: bold; text-align: right">196,137</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">43,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CostOfRevenue_ztPLK3Sy1Hu" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less: cost of revenues</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">115,389</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,638</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--GrossProfit_zf6gn6P8rrDk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">80,748</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,083</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Less: other expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProfessionalFees_z0Mnv77qvRMi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,799,784</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,132,048</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SalariesAndWages_z7y5gbVW6M28" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Salaries and payroll taxes</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,028,787</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">949,245</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--InterestExpense_zgTF5k4LUam7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">907,559</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,248</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepreciationAndAmortization_z4jBanBiv94" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Amortization and depreciation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">361,150</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">361,729</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InformationTechnologyAndDataProcessing_zqemLU4DSQZi" style="vertical-align: bottom; background-color: White"> <td>Technology</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">294,541</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">375,301</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherGeneralExpense_zq10558kvyG8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other segment items</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">170,476</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,744</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GeneralInsuranceExpense_z2TAprzgGaK7" style="vertical-align: bottom; background-color: White"> <td>Insurance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">137,671</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,297</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AdvertisingExpense_zedpOlbOtBU" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Advertising</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">70,465</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ShareBasedCompensation_iP3us-gaap--AdvertisingExpense_d0_zlXIvO8DcHSa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Stock-based compensation</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">–</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherIncome_zBipcnhOpPz8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Other (income) expense, net</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">81,569</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ProvisionForDoubtfulAccounts_zkeED5Oj31Ej" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bad debt</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">19,291</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--TaxesAndLicenses_zso0LSiOQpSc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Licenses and permits</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">16,035</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zV12jgIr7b3e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Segment net loss and consolidated net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(4,806,580</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,464,836</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

177697

31108

111035

170

66662

30938

855628

973116

508655

482100

393811

207706

180660

180990

149450

189851

79543

70715

79649

62236

31169

12193

42854

-7

6720

14308

6072

6579

-2267549

-2168849

196137

43721

115389

31638

80748

12083

1799784

2132048

1028787

949245

907559

358248

361150

361729

294541

375301

170476

146744

137671

117297

70465

12193

230

81569

-16

19291

14308

16035

9592

-4806580

-4464836

NOTE 10 – SUBSEQUENT EVENTS Between July 1, 2026, and August 4, 2026, the Company issued a total of 440,000 shares of restricted common stock under four individual subscription agreements at a per share price of $0.50 for total cash proceeds of $220,000. On July 6, 2026, the Company entered into an agreement for the purchase and sale of future receivables (July 2026 Merchant Agreement) with a financial institution in exchange for $300,000 in funding. A portion of the proceeds was applied to outstanding principal and interest owed under a separate Merchant Agreement in full settlement of that obligation. The new funding is to be repaid through daily payments representing 8% of future customer payments on receivables until a total of approximately $408,000 is paid. In connection with the funding, and as additional consideration, the Company issued 8,093 shares of its common stock to the financial institution in an amount equal to 5% of the new principal, or $6,223. On July 17, 2026, $40,000 of principal outstanding under the January 2026 Note, as discussed above in Note 4, was converted into 80,000 of common stock at a conversion rate of $0.50 per share. On August 12 2026, the Company entered into a Consulting Services Agreement with an unrelated consultant. The consultant is to provide general business development services for a term of six months from the date of the agreement. Compensation under the agreement consisted of the issuance of 1,200,000 shares of the Company’s restricted common stock and warrants to purchase 1,500,000 shares of restricted common stock over a three year period at an exercise price of $0.50 per share.

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